/MAXIMUM_FILES=n

    Restricts the maximum number of files that the volume can
    contain. The /MAXIMUM_FILES qualifier overrides the default
    value, which is calculated as follows:

    (volume size in blocks)/((cluster factor + 1) * 2)

                                   NOTE

       If /LIMIT is specified and no value is set for /MAXIMUM_
       FILES, the default is 16711679 files.

    The maximum size you can specify for any volume is as follows:

    (volume size in blocks)/(cluster factor + 1)

    The minimum value is 0. Note that the maximum can be increased
    only by reinitializing the volume.

                                   NOTE

       The /MAXIMUM_FILES qualifier does not reserve or create
       space for new file headers on a volume. The file system
       dynamically allocates space as it is needed for new headers.